CAJ | 학술논문

单位建立电算化会计信息系统后,对如何通过加强内部控制,保证财务数据及会计资料的安全性、保密性提出了更高的要求。要加强电算化系统的内部控制,提高会计核算水平和内部控制的安全性、有效性,必须从内部控制设计需考虑的问题及完善会计电算化系统应加强的措施两方面入手。
단위건립전산화회계신식계통후,대여하통과가강내부공제,보증재무수거급회계자료적안전성、보밀성제출료경고적요구。요가강전산화계통적내부공제,제고회계핵산수평화내부공제적안전성、유효성,필수종내부공제설계수고필적문제급완선회계전산화계통응가강적조시량방면입수。
Having set up accounting EDP information system,the section put forward higher requirements to enforce inner control and guarantee the safety and confidentiality of financial data and accounting information.To enforce inner control and improve the safety and effectiveness of accounting assessment level and inner control,we should take inner control design into consideration and perfect relevant measures in accounting EDP system.